共同而有区别的责任是发达国家与发展中国家在处理全球环境事务时应遵循的基本原则。该原则在1992年6月联合国环境与发展大会通过的《里约环境与发展宣言》（以下简称《宣言》）中首次得到了明确而完整的表达。《宣言》原则7指出：“各国应本着全球伙伴精神，为保存、保护和恢 The common but differentiated responsibilities are the basic principles to be followed by developed and developing countries in dealing with global environmental issues. This principle was first clearly and completely expressed in the Rio Declaration on Environment and Development adopted by the United Nations Conference on Environment and Development in June 1992 (hereinafter referred to as “the Declaration”). Principle 7 of the Declaration states: "All countries should act in the spirit of global partnership for the preservation, protection and restoration